Amendment of section 32E.
116. In the Central Excise Act, in section 32E, after sub-section (4), the following sub-section shall be inserted, namely:––
“(5) Any person other than an assessee, may also make an application to the Settlement Commission in respect of a show cause notice issued to him in a case relating to the assessee which has been settled or is pending before the Settlement Commission and such notice is pending before an adjudicating authority, in such manner and subject to such conditions, as may be prescribed.”.
Notes on Clauses:
Clause 116 of the Bill seeks to amend section 32E of the Central Excise Act so as to insert a new sub-section (5) therein, to enable any person, other than assessee referred to in sub-section (1), to make an application to the Settlement Commission.
